问题
单项选择题
某农业企业2009年末的资产总额为2000万元，负债总额为800万元，实收资本总额为250万元。则该企业2009年末的资产负债率为（）。
A.12.50%
B.20%
C.31.25%
D.40%
答案
参考答案：D
解析：本题考查资产负债率的计算。资产负债率=负债总额／资产总额=800／2000=40%。
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某农业企业2009年末的资产总额为2000万元，负债总额为800万元，实收资本总额为250万元。则该企业2009年末的资产负债率为（）。
A.12.50%
B.20%
C.31.25%
D.40%
参考答案：D
解析：本题考查资产负债率的计算。资产负债率=负债总额／资产总额=800／2000=40%。
请根据所提供的单据，判断所填制“出境货物报检单”各项内容的正误，完成判断题(见报检单上标注的题号)。
SAlES CONTRACT
No.：QJ760125
Date：Oct.10，2008
The Buyer: MoonRiver Import & Export corporation, Busan, Korea
The Seller: Jiangsu Hongling Industrial&Trade Corporation
This contract is made by and between the Seller and the Buyer, whereby the Seller agrees to sell and the Buyer agrees to buy the under-mentioned goods according to the terms and conditions stipulated below:
(1)
| Name of commodity | Quantity | Unit Price | Total Price |
| TV SET52CM (Dragon Brand) | 1000SETS 1000CTNS | USD 80/SET | USD 80000 |
(2)Packing: In Carton
(3)Port of Loading: LIANYUNGANG PORT, Jiangsu, China
(4)Port of destination: BUSAN PORT, Korea
(5)Shipping Mark: N/M
(6)Date of Shipment: Apr.2008 / By Vessel
(7)Terms of Payment: Letter of Credit (No.WE570346 )
(8)Documents Required: Certificate of Quality, issued by CIQ indicating the No.of L/C
The Buyer The Seller
______ ______
